This content is from: Transfer Pricing

Mexican decree discontinues tax certification process

After a decree, issued on June 30 2010, proclaiming an administrative simplification of tax compliance, Mexican taxpayers have the option to discontinue the tax certification process (Dictamen Fiscal) that was largely mandatory up until 2010. Jorge Castellon, of Ernst & Young, examines the transfer pricing requirements for taxpayers who choose to opt-out of the process.

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